Amortisation

The note states that the impairment indicators comprise a reduction in revenue and Earnings Before Interest Depreciation Tax and Amortisation (EBIDTA).

UEFA already moved to tighten up the rules around amortisation in the summer, setting a five-year limit on the period over which a transfer can be spread out.

Underlying earnings before interest, tax, depreciation and amortisation (EBITDA) came in at $95 million, compared with a $184 million loss a year ago.

Earnings before interest, tax, depreciation and amortisation (EBITDA) increased by 18 per cent, largely due to an extensive cost-cutting programme which reduced distribution costs by 33 per cent and administrative costs by 30 per cent year on year.

Earnings before interest, tax, depreciation, and amortisation jumped by 12.4% to £33.8m.

The £30m off for Rutter maybe less than Leeds paid for him, but would have represented a profit on the books through the amortisation process of calculating profit and loss.

The company said it delivered group cash earnings before tax depreciation and amortisation of $31.7m for the first quarter, up 233.7 per cent.

The premium paid will limit EPS accretion by interest charges, dilution in equity, and amortisation of intangible assets (non-cash).

NBN Co is expected to be in cash flow-positive territory in 2022-23 and generating earnings before interest, tax, depreciation and amortisation of more than $3 billion ahead of the refinancing.

At a group level, earnings before interest, tax, depreciation and amortisation for the period amounted to $224 million up from $32 million.

Operating profit, or earnings before interest, taxation, depreciation and amortisation was up 21% to Rs 760.4 crore.

Strong performance by services and realty segment led to a 27% y-o-y growth in EBITDA (earnings before interest, tax, depreciation and amortisation) to `4,000 crore.

Earnings before interest, taxes, depreciation and amortisation in Sky’s established businesses were up 15pc to £1.2bn on higher sales and ruthless cost-cutting.

Revenue in the country increased by 39 percent while operating profit before depreciation and amortisation stood at $11.9 million, representing a 43 percent increase compared to last year.

Revenue was 28 per cent higher at €97.4 million, while earnings before interest, taxation, depreciation and amortisation were €17.1 million.

The companies will split profits 50-50 after Prosafe pays mobilisation and stock-up costs of up to $20 million per unit, as long as Cosco recieves its planned minimum amortisation payment.